Courts: All ITAT
25,423 articlesIncome Tax
Income Tax
Retrospective cancellation of registration of Charitable Status invalid: ITAT Lucknow
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax
Income Tax
Section 68 Addition Upheld as Credit Entry Year Determines Taxability not year of Receipt in Bank
Income Tax
Income Tax
ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
Income Tax
Income Tax
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Income Tax
Income Tax
Entire Receipts Cannot Be Treated as Unexplained if Income Already Offered: ITAT Mumbai
Income Tax
Income Tax
CIT(A) Cannot Enhance Income in Section 143(1) Appeal Beyond TDS Credit Issue: ITAT Mumbai
Income Tax
Income Tax
REC Income Not Eligible for 10% Tax Rate as It Does Not Meet Definition of Carbon Credits: ITAT Hyderabad
Income Tax
Income Tax
ITAT Mumbai Remands ₹53 Lakh Addition Due to Non-Service of Section 143(2) Notice
Income Tax
Income Tax
Surplus Income Does Not Deny Education Exemption if Institution Exists Solely for Educational Purpose
Income Tax
Income Tax
Surcharge at 37% Cannot Be Applied on Income Below ₹50 Lakh of private discretionary trusts
Income Tax
Income Tax
Interest on Bank Deposits to Co-op Society is Business Income Due to Statutory Requirement: ITAT Pune
Income Tax
Income Tax
Section 11 Exemption Cannot Be Denied Due to Delay in Filing Audit Report: ITAT Mumbai
Income Tax
Income Tax
